PELAPORAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DALAM PERSPEKTIF SYARIAH ENTERPRISE THEORY

Abstract

This study aims to analyze the reporting of corporate social responsibility (CSR) in Islamic banking based on concept of sharia enterprise theory. The research was done by analyzing how the Bank Syariah Mandiri (BSM) reported their corporate social responsibility . This study uses a case study of annual reports BSM and then analysis based on the disclosure of social responsibility based on sharia enterprise theory. These results show that the social responsibility reporting of Bank Syariah Mandiri is still very limited, voluntarily, and still far from complying with sharia enterprise theory.